Borrowing Costs

Comment letters

Below are the comment letters submitted on the Exposure Draft of Proposed amendments to IAS 23 Borrowing Costs.

Letter

Submitter

Organisation

Date

CL1

Swiss GAAP FER

CL2

Ian McClelland

12/06/0200

CL3

CFA Insitute

19/07/0200

CL4

Group of 100

24/07/0200

CL7

The Institute of Chartered Accountants of India

CL8

Alain Fontaine

16/06/0200

CL9

Deutsche Telekom AG

07/08/2020

CL10

CPA Australia

CL 11

Altaf Noor Ali

CL 12

Union of Industrial and Employers Confederations of Europe (UNICE)